FCC Web Documents citing 32.4100

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation--held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred nonoperating income taxes. 32.4130 Other current liabilities 32.4200 Long term debt and funded debt 32.4300 Other long term liabilities and deferred credits. 32.4320 Unamortized operating investment tax credits-net. 32.4330 Unamortized nonoperating investment tax credits-net. 32.4340 Net noncurrent deferred operating income taxes. 32.4341 Net deferred tax liability adjustments. 32.4350 Net noncurrent
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation-held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3400 Accumulated amortization-tangible. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred nonoperating income taxes. 32.4130 Other current liabilities 32.4200 Long term debt and funded debt 32.4300 Other long term liabilities and deferred credits. 32.4320 Unamortized operating investment tax credits-net. 32.4330 Unamortized nonoperating investment tax credits-net. 32.4340 Net noncurrent deferred operating income taxes. 32.4341 Net deferred tax liability adjustments. 32.4350 Net noncurrent
• http://www.fcc.gov/Bureaus/Cable/Orders/2000/fcc00116.doc
  • M Part 31 Account 176.1 that corresponded to Account 241. Notice at ¶ 42. Notice at Appendix A. Part 32 Guidance Letter, 5 FCC Rcd 3898 (1990). For Account 3100, see ARMIS Report 43-02, row 0390. The subsidiary accounts for Accounts 4100 and 4340 are required to be maintained and reported to the Commission. See 47 C.F.R. §§ 43.21, 43.43, 32.4100 and 32.4340. See also, Biennial Regulatory Review, Review of Accounting and Cost Allocation Requirements, FCC 99-106 at ¶ 15 (rel. June 30, 1999) and Biennial Regulatory Review, Review of ARMIS Reporting Requirements, FCC 99-107 at ¶ 13 (rel. June 30, 1999). See USTA Comments at 18. Cf. NCTA Reply at 34. Pole Attachment Order, 2 FCC Rcd 4387 (1987); 1977
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
  • 0401through0408Eachoftheserowsisprovidedforentryofdataassociatedwithlong-term obligationsincludingthosematuringinthecomingyearinAccount4270. Useonerowforeachlong-termobligation.Includeonlythoserowswith datatobereported. 0410 TotalAccount4270-Enterthetotalofrows0401through0408for columns(e)through(g).Forcolumn(f),discountsaretobereportedas negativenumbers. 0500 TotalAllAccounts-Enterthetotalofrows0190,0290,0310and0410 forcolumns(e)through(g).Forcolumn(f),discountsaretobereported asnegativenumbers. COLUMNDESCRIPTIONS COLUMN (b) NameofObligation-Entertheidentityofeachlong-termobligationunder eachaccountnumber. (c) NominalDateofIssue-Enterthenominaldateofissue,i.e.,mm/dd/yyyy, foreachlong-termobligationreported. (d) DateofMaturity-Enterthedateofmaturity,i.e.,mm/dd/yyyy,foreach long-termobligationreported. (e) FaceAmountOutstanding-Enterthefaceamountofeachlong-term obligationreported. (f) UnamortizedPremium/DiscountAccount4220/Account4230-Enterthe amountofunamortizedpremiumordiscountinAccounts4220and4230, respectively,foreachlong-termobligationreported.Discountsaretobe reportedasnegativenumbers. (g) UnamortizedDebtIssuanceExpensesAccount1407-Entertheamountof anyunamortizeddebtissuanceexpensesrelatedtoeachlong-term obligationreported. (h) StatedRate-Enterthestatedrateforeachlong-termobligationreported. Statedrateshallbedefinedastheinterestrateonthefaceamountofthe debtinstrument. FCCReport43-02-ReportDefinition December1998 B-11 Page105of143 (i) YieldRate-Entertheyieldrateforeachlong-termobligationreported. Yieldrateshallbedefinedastherateofinterestafterconsiderationofthe discountorpremiumandanyrelatedunamortizeddebtissuanceexpenses. FCCReport43-02-ReportDefinition December1998 B-12 Page106of143 TABLEB-12-NETDEFERREDINCOMETAXES GENERALINSTRUCTIONS Thistabledisplaysdataregardingnetdeferredoperatingincometaxesandnetdeferred nonoperatingincometaxesinAccounts4100,4340,4110and4350.Alldollaramountsmust beroundedtothenearestthousand. ROWINSTRUCTIONS ROW PropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategoriesofthebooksof accountsothatitmaybeidentifiedapartfromnonpropertyrelatedamounts,pursuanttoSections 32.4100(e),32.4110(h),32.4340(e)and32.4350(h)oftheCommission'sRules. Account4100-Netcurrentdeferredoperatingincometaxes,asdefinedinSection32.4100of theCommission'sRules. 0100 FederalIncomeTaxes-Theamountofproperty-related,operatingfederalincome taxexpenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0110 StateandLocalIncomeTaxes-Theamountofproperty-related,operatingstate andlocalincometaxexpenserelatedtocurrentitemsfromregulatedoperations whichhasbeendeferredtolaterperiodsasaresultofthenormalizedmethodof accountingfortaxdifferentialsauthorizedbytheCommissionandnotprovided forelsewhere. 0120 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0100and 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
  • 0401through0408Eachoftheserowsisprovidedforentryofdataassociatedwithlong-term obligationsincludingthosematuringinthecomingyearinAccount4270. Useonerowforeachlong-termobligation.Includeonlythoserowswith datatobereported. 0410 TotalAccount4270-Enterthetotalofrows0401through0408for columns(e)through(g).Forcolumn(f),discountsaretobereportedas negativenumbers. 0500 TotalAllAccounts-Enterthetotalofrows0190,0290,0310and0410 forcolumns(e)through(g).Forcolumn(f),discountsaretobereported asnegativenumbers. COLUMNDESCRIPTIONS COLUMN (b) NameofObligation-Entertheidentityofeachlong-termobligationunder eachaccountnumber. (c) NominalDateofIssue-Enterthenominaldateofissue,i.e.,mm/dd/yyyy, foreachlong-termobligationreported. (d) DateofMaturity-Enterthedateofmaturity,i.e.,mm/dd/yyyy,foreach long-termobligationreported. (e) FaceAmountOutstanding-Enterthefaceamountofeachlong-term obligationreported. (f) UnamortizedPremium/DiscountAccount4220/Account4230-Enterthe amountofunamortizedpremiumordiscountinAccounts4220and4230, respectively,foreachlong-termobligationreported.Discountsaretobe reportedasnegativenumbers. (g) UnamortizedDebtIssuanceExpensesAccount1407-Entertheamountof anyunamortizeddebtissuanceexpensesrelatedtoeachlong-term obligationreported. (h) StatedRate-Enterthestatedrateforeachlong-termobligationreported. Statedrateshallbedefinedastheinterestrateonthefaceamountofthe debtinstrument. FCCReport43-02-ReportDefinition December1998 B-11 Page105of143 (i) YieldRate-Entertheyieldrateforeachlong-termobligationreported. Yieldrateshallbedefinedastherateofinterestafterconsiderationofthe discountorpremiumandanyrelatedunamortizeddebtissuanceexpenses. FCCReport43-02-ReportDefinition December1998 B-12 Page106of143 TABLEB-12-NETDEFERREDINCOMETAXES GENERALINSTRUCTIONS Thistabledisplaysdataregardingnetdeferredoperatingincometaxesandnetdeferred nonoperatingincometaxesinAccounts4100,4340,4110and4350.Alldollaramountsmust beroundedtothenearestthousand. ROWINSTRUCTIONS ROW PropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategoriesofthebooksof accountsothatitmaybeidentifiedapartfromnonpropertyrelatedamounts,pursuanttoSections 32.4100(e),32.4110(h),32.4340(e)and32.4350(h)oftheCommission'sRules. Account4100-Netcurrentdeferredoperatingincometaxes,asdefinedinSection32.4100of theCommission'sRules. 0100 FederalIncomeTaxes-Theamountofproperty-related,operatingfederalincome taxexpenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0110 StateandLocalIncomeTaxes-Theamountofproperty-related,operatingstate andlocalincometaxexpenserelatedtocurrentitemsfromregulatedoperations whichhasbeendeferredtolaterperiodsasaresultofthenormalizedmethodof accountingfortaxdifferentialsauthorizedbytheCommissionandnotprovided forelsewhere. 0120 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0100and 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
  • 0401through0408Eachoftheserowsisprovidedforentryofdataassociatedwithlong-term obligationsincludingthosematuringinthecomingyearinAccount4270. Useonerowforeachlong-termobligation.Includeonlythoserowswith datatobereported. 0410 TotalAccount4270-Enterthetotalofrows0401through0408for columns(e)through(g).Forcolumn(f),discountsaretobereportedas negativenumbers. 0500 TotalAllAccounts-Enterthetotalofrows0190,0290,0310and0410 forcolumns(e)through(g).Forcolumn(f),discountsaretobereported asnegativenumbers. COLUMNDESCRIPTIONS COLUMN (b) NameofObligation-Entertheidentityofeachlong-termobligationunder eachaccountnumber. (c) NominalDateofIssue-Enterthenominaldateofissue,i.e.,mm/dd/yyyy, foreachlong-termobligationreported. (d) DateofMaturity-Enterthedateofmaturity,i.e.,mm/dd/yyyy,foreach long-termobligationreported. (e) FaceAmountOutstanding-Enterthefaceamountofeachlong-term obligationreported. (f) UnamortizedPremium/DiscountAccount4220/Account4230-Enterthe amountofunamortizedpremiumordiscountinAccounts4220and4230, respectively,foreachlong-termobligationreported.Discountsaretobe reportedasnegativenumbers. (g) UnamortizedDebtIssuanceExpensesAccount1407-Entertheamountof anyunamortizeddebtissuanceexpensesrelatedtoeachlong-term obligationreported. (h) StatedRate-Enterthestatedrateforeachlong-termobligationreported. Statedrateshallbedefinedastheinterestrateonthefaceamountofthe debtinstrument. FCCReport43-02-ReportDefinition December1998 B-11 Page105of143 (i) YieldRate-Entertheyieldrateforeachlong-termobligationreported. Yieldrateshallbedefinedastherateofinterestafterconsiderationofthe discountorpremiumandanyrelatedunamortizeddebtissuanceexpenses. FCCReport43-02-ReportDefinition December1998 B-12 Page106of143 TABLEB-12-NETDEFERREDINCOMETAXES GENERALINSTRUCTIONS Thistabledisplaysdataregardingnetdeferredoperatingincometaxesandnetdeferred nonoperatingincometaxesinAccounts4100,4340,4110and4350.Alldollaramountsmust beroundedtothenearestthousand. ROWINSTRUCTIONS ROW PropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategoriesofthebooksof accountsothatitmaybeidentifiedapartfromnonpropertyrelatedamounts,pursuanttoSections 32.4100(e),32.4110(h),32.4340(e)and32.4350(h)oftheCommission'sRules. Account4100-Netcurrentdeferredoperatingincometaxes,asdefinedinSection32.4100of theCommission'sRules. 0100 FederalIncomeTaxes-Theamountofproperty-related,operatingfederalincome taxexpenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0110 StateandLocalIncomeTaxes-Theamountofproperty-related,operatingstate andlocalincometaxexpenserelatedtocurrentitemsfromregulatedoperations whichhasbeendeferredtolaterperiodsasaresultofthenormalizedmethodof accountingfortaxdifferentialsauthorizedbytheCommissionandnotprovided forelsewhere. 0120 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0100and 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
  • and 4350. All dollar amounts must be rounded to the nearest thousand. Note: This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW Property Related - This amount is maintained in subsidiary record categories of the books of account so that it may be identified apart from nonproperty related amounts, pursuant to Sections 32.4100(e), 32.4110(h), 32.4340(e) and 32.4350(h) of the Commission's Rules. Account 4100 - Net current deferred operating income taxes, as defined in Section 32.4100 of the Commission's Rules. 0100 Federal Income Taxes - The amount of property-related, operating federal income tax expense related to current items from regulated operations which has been deferred to later periods as a result of the normalized
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
  • and 4350. All dollar amounts must be rounded to the nearest thousand. Note: This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW Property Related - This amount is maintained in subsidiary record categories of the books of account so that it may be identified apart from nonproperty related amounts, pursuant to Sections 32.4100(e), 32.4110(h), 32.4340(e) and 32.4350(h) of the Commission's Rules. Account 4100 - Net current deferred operating income taxes, as defined in Section 32.4100 of the Commission's Rules. 0100 Federal Income Taxes - The amount of property-related, operating federal income tax expense related to current items from regulated operations which has been deferred to later periods as a result of the normalized